SANDSTROM, Justice.
[¶ 1] Grand Forks Homes, Inc., and several other property owners (collectively "property owners") appeal from a district court judgment dismissing their appeals from decisions of the State Board of Equalization ("State Board") and the Grand Forks Board of County Commissioners ("County Board") denying their applications for exemptions from real estate taxes. The property owners also challenge the court's denial of their motions to amend the...
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